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WV HB4645
Bill
Status
Introduced
1/21/2026
Primary Sponsor
Eric Brooks
Click for details
AI Summary
- Reduces property taxes by 50% for all daycare facilities in West Virginia
- Applies to both real and personal property owned and used by daycare facilities
- Property must still be assessed at full value, with the tax reduction applied after assessment
- Creates new article 6O in the West Virginia Code (§11-6O-1)
- Introduced January 21, 2026, and referred to the House Committee on Finance
Legislative Description
Institue a 50% reduction in the property tax paid by childcare facilities.
Taxation
Last Action
To House Finance
1/21/2026
Committee Referrals
Finance1/21/2026
Full Bill Text
No bill text available